dear experts.
one of my client got notice for tax liability due to ITC mismatch.
after reconciliation of ITC we came to know that they have mistakenly claimed CGST & SGST in GSTR3B whereas the same ITC reflected in IGST column of GSTR-2A.
now officer is asking to pay the demand in CGST and SGST and he said we cannot claim that IGST credit since time to claim the credit is lapsed.
request all of you to kindly share your experience/thoughts on above.
: - CGST & SGST were mistakenly claimed in GSTR-3B -
2. Check if there's any notification or circular allowing for the correction of such mistakes.
3. Verify if the officer's demand is in line with the GST Act and relevant provisions
. 4. Consider consulting a GST expert or chartered accountant to help you navigate this situation.
6. If possible, request a personal hearing with the officer to discuss and resolve the matter.
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